Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The HC granted bail to the proprietor of M/s P.S. Enterprise who was accused of fraudulently availing Input Tax Credit and evading GST payments amounting to crores of rupees. After 54 days in judicial custody (against the mandatory period of 60 days), the Court determined that the primary purpose of the CGST Act is not penal but to recover amounts due to the Government Exchequer. Following precedent in Sanjay Kumar Bhuwalka v. Union of India, which established that monetary payment is the Government's right while arrest is only for statutory violations, the Court granted bail subject to specified conditions, noting that GST officials had sufficient opportunity to interrogate the petitioner.
The HC granted bail to the proprietor of M/s P.S. Enterprise who was accused of fraudulently availing Input Tax Credit and evading GST payments amounting to crores of rupees. After 54 days in judicial custody (against the mandatory period of 60 days), the Court determined that the primary purpose of the CGST Act is not penal but to recover amounts due to the Government Exchequer. Following precedent in Sanjay Kumar Bhuwalka v. Union of India, which established that monetary payment is the Government's right while arrest is only for statutory violations, the Court granted bail subject to specified conditions, noting that GST officials had sufficient opportunity to interrogate the petitioner.
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